第二十三条 一般纳税人购进货物（不含固定资产）、服务，用于简易计税方法计税项目、免征增值税项目和不得抵扣非应税交易而无法划分不得抵扣的进项税额的，应当按照销售额或者收入占比逐期计算当期不得抵扣的进项税额，并于次年1月的纳税申报期内进行全年汇总清算。
他还否认了赴俄罗斯的可能性，表示愿在俄罗斯和白俄罗斯以外的地方与俄方对话。（新华社）
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Word has it that we're also getting a brand-new entry-level MacBook that runs on the A18 chip, the same processor that powered the iPhone 16 and 16 Plus from late 2024. This is according to 9to5Mac, which also reports that the device could start at $699 — the same price point as high-end Chromebooks. It could launch as soon as March alongside the new Airs and Pros.